20030923 2003-19ORDINANCE NO. 2003- 19
AN ORDINANCE AMENDING DIVISION 3, ARTICLE II,
CHAPTER 90 OF THE CODE OF THE CITY OF FAIRFAX,
VIRGINIA, PERTAINING TO TAX EXEMPTIONS FOR
THE ELDERLY OR DISABLED.
BE IT ORDAINED, by the City Council of the City of Fairfax, that Division 3, Article
II, Chapter 90 of the Code of the City of Fairfax, Virginia, is hereby amended to read in its
entirety as follows:
DIVISION 3. EXEMPTIONS FOR ELDERLY OR DISABLED.
Sec. 90-71. Definitions
For the purpose of this division, the following words and phrases shall have the meanings
respectively ascribed to them by this section:
Affidavit means the real estate tax exemption, deferral or freeze affidavit, or written statement,
which shall include all information required in this division.
Dwelling means the full-time residence of the person or persons claiming exemption
Permanently and totally disabled means unable to engage in any substantial gainful activity
by reason of any medically determinable physical or mental impairment or deformity which
can be expected to result in death or can be expected to last for the duration of such person's
life.
Property means real property.
Taxable year means the calendar year, from January 1 until December 31, for which
exemption is claimed.
City manager means the city manager, or the city manager's authorized representative.
Tax Exemption means the full or partial exemption from real estate taxes assessed on real
property occupied by a taxpayer qualified under the terms of this division. No lien against
the property shall accrue as a result of the amount certified as exempt.
Tax freeze refers to the total exemption of that portion of the real estate tax which represents
the increase in such tax since the taxpayer initially qualified for exemption under this division,
so that the taxpayer's real estate tax will be frozen at the amount assessed in the fiscal year in
which the taxpayer initially qualifies.
Tax deferral shall mean a total or partial deferral of real estate taxes assessed on real
property occupied by a taxpayer qualified under the terms of this division. The amount of
such taxes so deferred shall become due and payable at a later date in accordance with the
· ' set forth in this division, and shall constitute a lien upon the real estate.
Sec. 90-72. Qualifications for exemption generally.
Real estate tax exemption, tax deferral, tax freeze, or a combination of freeze and deferral, is
hereby provided for property owners, who are eligible according to the terms of this division
and either (I) are not less than 65 years of age, or (ii) are determined to be permanently and
totally disabled. Persons qualifying for such exemption, deferral, freeze, or combination of
freeze and deferral are deemed to be bearing an extraordinary real estate tax burden in relation
to their income and financial worth.
Illl
Sec. 90-73. Administration of division.
The tax exemption, tax deferral, tax freeze, or combination of freeze and deferral shall be
administered by the city manager according to the provisions of this division. The city
manager is hereby authorized and empowered to prescribe, adopt, promulgate and enforce
rules and regulations in conformance with the provisions of this division, including the
requirement of answers under oath, as may be reasonably necessary to determine
qualifications for tax exemption, tax deferral, tax freeze, or combination of freeze and deferral
as specified by this division, including qualification as permanently and totally disabled. The
city manager may require the production of certified federal tax returns and appraisal reports
to establish income or financial worth.
Sec. 90-74. Criteria for exemption.
Tax exemption, tax deferral, tax freeze, or a combination of freeze and deferral shall be
granted to persons who qualify under the following provisions:
(5)
(6)
(7)
(8)
The title of the property for which exemption is claimed must be vested on January 1
of the taxable year, wholly or partially in the name of the person or persons claiming
exemptions.
The head of the household occupying the dwelling as his sole dwelling and in whose
name, title, or an interest in title, is vested must, on December 31 of the year
immediately preceding the taxable year, be either (i) 65 years of age or older, or (ii)
permanently and totally disabled.
The gross combined income of the owner during the year immediately preceding the
taxable year must be determined by the city manager to be an amount not in excess of
$52,000.00.
The net combined financial worth, including equitable interests, as of December 31 of
the immediately preceding taxable year, of the owner, and of the spouse of any owner,
excluding the value of the dwelling and the land, not exceeding once acre, upon which
it is situated, must not exceed $195,000.
Sec. 90-75 Application.
(a)
Each person or persons claiming any exemption, deferral or freeze under this division
shall file an affidavit or written statement with the city manager not later than April
15. The affidavit shall set forth, in a manner prescribed by the city manager, the name
of the owner and of the related persons occupying the dwelling for which exemption is
claimed, their gross combined income and their total combined net worth. If such
person is under 65 years of age, such form shall have attached thereto a certification
by the Social Security Administration, the Department of Veterans Affairs or the
Railroad Retirement Board, or if such person is not eligible for certification by any of
these agencies, a sworn affidavit by two medical doctors who are either licensed to
practice medicine in the commonwealth or are military officers on active duty who
practice medicine with the United States Armed Forces, to the effect that the person is
permanently and totally disabled, as defined in Code of Virginia, 58.1-3217. The
affidavit shall also include an indication as to whether the person or persons intends to
claim either tax exemption, tax deferral, tax freeze, or a combination of tax freeze and
deferral. Each affidavit or written statement filed pursuant to this section shall be
deemed valid for a period of three (3) years; provided, however, that each year during
the three-year period and within the time requirement for filing affidavits, the person
or persons claiming tax exemption, tax deferral, tax freeze or a combination of tax
freeze and deferral shall file with the city manager a certification that the information
contained on the affidavit has not changed or that, if any change has occurred, that
such change does not serve to violate the limitations and conditions provided in this
division.
(b)
If after audit and investigation, the city manager determines that the owner is qualified
for any tax exemption, tax deferral, or tax freeze, he shall so certify to the treasurer of
the city who shall deduct the appropriate amount from the claimant's real estate tax
liability.
1
(c)
The City Manager shall also make any other reasonably necessary inquiry of persons
seeking any exemption, deferral, or freeze under this division, requiring answers under
oath, to determine qualifications as specified herein, including qualification as
permanently and totally disabled as defined in Code of Virginia, § 58.1-3217, and
qualification for the exclusion of life insurance benefits paid upon the death of an
owner of a dwelling, or as otherwise specified herein. The City Manager may also
require the production of certified tax returns to establish the income or financial
worth of any applicant for tax relief or deferral.
Sec. 90-76. Amount of exemption/deferral/freeze.
When a person claiming any exemption, deferral or freeze under this division conforms to the
standards and limitations set forth in this division, the tax exemption, deferral, or freeze shall
be as shown for the selected category:
Basic Tax Relief
Income Exemption t
*0-40,000 [ 100%
$40,001-46,000 [ 50%
$46,001-52,000/ 25%
Tax Deferral
The person or persons qualifying for and claiming tax deferral shall be
allowed to defer payment of one hundred (100) percent of all real estate
taxes assessed by the city against the real estate until payment becomes
due as provided herein.
The accumulated amount of taxes deferred shall be paid without penalty, plus an interest rate
equal to the City's average rate of return on investments in the calendar year immediately
preceding the assessment of the deferred tax, not to exceed a maximum of eight (8) percent
per annum, to the treasurer of the city by the owner at any time prior to, or upon the sale of
the dwelling, or from the estate of decedent within one year from the death of the last owner
thereof who qualifies for tax deferral by the provisions of this division. Such deferred real
estate taxes shall constitute a lien upon the real estate as if they had been assessed without
regard to the deferral permitted by this division; provided, however, that such liens shall, to
the extent that they exceed the aggregate ten (10) percent of the price for which such real
estate is sold, be inferior to all other liens of record.
Accumulated deferred taxes, together with the interest thereon, shall not exceed thirty-three
percent (33%) of the assessed value of the property. If in any year a person who is otherwise
eligible under the conditions and limitations of this article for a deferral has accumulated
deferred taxes together with the interest thereon, which would exceed thirty-three percent
(33%) of the assessed value of the property, such person shall be entitled to an exemption for
that portion of tax which would exceed thirty-three percent (33%) of the assessed value of the
property.
Tax Freeze
The tax freeze option is available to all qualifying taxpayers. Taxes will be frozen at the
amount assessed in the year in which the taxpayer initially becomes qualified under the
~ncome and asset parameters set forth in this division.
If, for any year following the initial qualification of a taxpayer for a tax freeze, the total
amount of property taxes assessed by the city falls below the freeze level, or such taxpayer
becomes disqualified for any other reason, a subsequent application for exemption by such
taxpayer may be filed, and shall be treated as an initial application for purposes of
determining the tax freeze amount.
/
Combination Tax Freeze/Tax Deferral
Any qualifying person may elect to participate in the combination tax freeze/tax deferral
program. Through this program, taxes will be frozen at the amount assessed in the year in
which the taxpayer initially becomes qualified under the income and asset parameters set forth
in this division, and the taxpayer may also defer the amount of tax over and above the freeze
level subject to all deferral regulations as outlined in the previous section.
Sec. 90-77. Changes in circumstances.
Changes in income, financial worth, ownership of property or other factors occurring during
the taxable year for which an affidavit is filed and having the effect of exceeding or violating
the limitations and conditions provided in this article shall nullify any exemption, deferral, tax
freeze, or combination thereof, for the remainder of the current taxable year and the taxable
year immediately following.
Sec. 90-78. Records generally.
For recordkeeping purposes, all exemptions, deferrals and freezes granted under the
provisions of this division will be handled as expenditures on the official books with a credit
being made to the revenue section of the budget thereby not affecting the collection record of
the city.
Sec. 90-79. Penalties for violation of division.
Any person or persons falsely claiming an exemption shall be guilty of a misdemeanor and,
upon conviction thereof, shall be fined not less than $50.00 nor more than $500.00 for each
offense.
BE IT FURTHER ORDAINED that this ordinance shall become effective upon
adoption as provided by law.
Introduced: September 9, 2003
Public Heating: September 23, 2003
Adopted: September 23, 2003
Attest:
VOTE:
Councilwoman Cross Aye
Councilman Greenfield Aye
Councilwoman Lyon Aye
Councilman Rasmussen Aye
Councilman Silverthome Aye
Councilmember Winter Aye
ORDINANCE NO. 2003- 18
AN ORDINANCE ADOPTING LOOSELEAF SUPPLEMENT NUMBER THREE
TO THE CODE OF THE CITY OF FAIR_FAX, VIRGINIA
WHEREAS, the City Council has deemed it advisable to adopt recently adopted code
amendments within the body of the 2000 Code of the City of Fairfax, Virginia, and
accordingly, has caused to be published "Supplement No. 3," 2000 Code of the City of
Fairfax, Virginia, by Municipal Code Corporation, incorporating said amendments therein;
BE IT ORDAINED by the City Council of the City of Fairfax, Virginia, as follows:
There is hereby adopted a certain code amendment entitled, "Supplement No. 3, Code of the City
of Fairfax, Virginia," published by the Municipal Code Corporation containing certain
amendments to the Code previously adopted by ordinance.
This ordinance shall become effective as provided by law.
Introduced: September 9, 2003
Public Heating: September 23, 2003
Adopted: September 23, 2003
Attest:
VOTE:
Councilwoman Cross Aye
Councilman Greenfield Aye
Councilwoman Lyon Aye
Councilman Rasmussen Aye
Councilman Silverthorne Aye
Councilmember Winter Aye